If you mean totally anonymous, then absolutely not, No. And I can think of nowhere in any industry where it is intended that action can be taken against someone for alleged abuse without anybody knowing who is taking that action, or indeed whether the alleged abuse was in fact even real or deserving of such action.
For any kind of abuse report there always needs to be someone independent in authority (a judge, an arbitrator, a moderator, etc) who can confirm (or not) whether there has even been a transgression of the rules (or laws or employment practices or whatever), and whether the ‘punishment’ implemented by the ‘anonymous person’ is reasonable for the transgression committed.
Anonymous community flagging only works if there is an independent moderator who checks every flagged post within a reasonable timeframe and either upholds the flagging (because the rules were transgressed in a serious enough manner to warrant flagging) or reverses the flagging because they weren’t and the flagger was just being vindictive, or didn’t like the post he/she flagged, or didn’t like the person posting, or the poster’s opinion disagreed with the flagger’s own opinion or whatever.
If that independent moderator doesn’t exist, or doesn’t do his/her job in a timely manner (or even at all) then you simply end up with a forum where some completely anonymous community members can assume the role of both judge and jury and decide what posts people can see according to their own personal wishes, and nobody can complain or stop them or challenge them because nobody knows who they are. That is abuse in of itself.
The only people totally anonymous and pure community flagging ‘works’ for is the organisation who owns the forum - because they don’t have to do anything its a cheap solution, but that doesn’t make it right.